Is it possible to pay the registration fee for automobiles and motorcycles online in Vietnam?
Is it possible to pay the registration fee for automobiles and motorcycles online in Vietnam?
Registration fee is the registration fee charge
Based on item 3 of the annex of the Procedure for receiving and processing electronic registration fee dossiers for automobiles and motorcycles issued with Official Dispatch No. 691/TCT-DNNCN in 2023 as follows:
Taxpayers can electronically pay the registration fee through the following electronic methods:
- Internet banking, mobile banking services of banks (Vietcombank, Vietinbank, BIDV, Agribank, MBBank, VPBank, TPBank, LienvietPostBank);
- The National Public Service Portal;
- The Tax industry's eTax Mobile phone application.
Taxpayers use their dossier code and follow the guidance of the bank/National Public Service Portal/eTax mobile application to pay the electronic registration fee.
Thus, it can be seen that it is entirely possible to pay the registration fee online for automobiles and motorcycles through some of the methods provided above.
Is it possible to pay the registration fee for automobiles and motorcycles online in Vietnam? (Image from the Internet)
What are procedures for receiving and processing online registration fee declaration dossiers for automobiles and motorcycles in Vietnam?
Based on item 2 of the annex of the Procedure for receiving and processing electronic registration fee dossiers for automobiles and motorcycles issued with Official Dispatch No. 691/TCT-DNNCN in 2023 as follows:
[1] Receiving electronic registration fee declaration dossiers
Step 1: The taxpayer completes the registration fee declaration form on the General Department of Taxation's electronic portal (Cổng TTĐT) personal module (https://canhan.gdt.gov.vn), entering information about the certificate of technical safety quality and environmental protection or chassis number (for imported vehicles); Serial number of the quality inspection slip or type approval certificate, issue date (for domestically assembled vehicles).
Step 2: The electronic portal automatically sends a query request to the Ministry of Transport's application system to retrieve property information displayed on the registration fee declaration form according to form 02/LPTB Download annex issued with Circular 80/2021/TT-BTC.
Step 3: The taxpayer reconciles electronic information with the paperwork.
In case of a match, the taxpayer continues to complete missing information on the declaration such as selecting province/city, district, address, sales transaction price according to the sales invoice, seller information... and follows the portal's requirements to complete the declaration, the portal sends a verification code (OTP) to the declared phone number of the taxpayer to complete and send the electronic LPTB declaration dossier.
In case of no match, the taxpayer checks the declared information or contacts the Tax Department, Regional Tax Department where the automobile, motorcycle registration fee declaration dossier is received for guidance.
Step 4: The portal sends a notification of receipt of the electronic tax declaration according to form 01-1/TB-TĐT Download issued with Circular 19/2021/TT-BTC.
[2] processing electronic registration fee declaration dossiers
The portal automatically transfers registration fee declaration information to the pre-tax, land house management application to process, determine the registration fee amount for automobiles and motorcycles according to current law.
- For automobiles, motorcycles already in the registration fee price list issued by the Ministry of Finance or the registration fee price notice of the Tax Department:
The pre-tax, land house management application sends processing information to the portal for automatic notification of acceptance of electronic tax declarations according to form 01-2/TB-TĐT Download issued with Circular 19/2021/TT-BTC and sends LPTB payment notice to the taxpayer's email, also sends dossier code and registration fee tax amount to the declared phone number of the taxpayer.
- For automobiles, motorcycles not yet in the registration fee price list issued by the Ministry of Finance or registration fee price notice of the Tax Department:
Step 1: The portal sends a notice of acceptance of the electronic tax declaration according to form 01-2/TB-TĐT Download issued with Circular 19/2021/TT-BTC and informs the taxpayer to directly submit the registration fee declaration dossier at the tax office to the taxpayer's email, also sends dossier code to the declared phone number of the taxpayer.
Step 2: Upon receiving the dossier code information provided by the taxpayer, the officer processing the registration fee declaration enters the dossier code into the pre-tax, land house management application and prints an appointment slip, requests the Tax Department to build the registration fee price according to Step 1, Step 2, and Step 3 of section 2.2, point 2 of item 1, Part 2 of the registration fee management procedure for assets subject to registration fee (excluding houses, land) issued with Decision No. 2050/QD-TCT 2017.
Step 3: After the registration fee price is determined, the officer processing the registration fee declaration searches the electronic declaration without a price, calculates the registration fee, and submits the declaration to the Tax Department leadership for approval according to Procedure 2050. Once approved, the portal automatically sends the registration fee payment notice to the taxpayer's email, also sends the dossier code and registration fee amount to the registered phone number of the taxpayer.
[3] Receiving adjusted, supplementary electronic LPTB declaration dossiers
When taxpayers choose the option to adjust, supplement, the portal displays the information content of documents for the registration fee declaration dossier that needs to be adjusted, supplemented as "Paid" and "Not paid" for taxpayers to select.
- If the taxpayer selects "Not paid" and the portal checks that there is no registration fee payment document for this dossier, the portal will execute the receipt of adjusted, supplementary registration fee declaration dossiers as instructed in point 1 and point 2 of Section III of this annex.
- If the taxpayer selects "Paid" or the portal checks there is a registration fee payment document for this dossier, the portal accepts the taxpayer's adjusted, supplementary registration fee declaration dossier and displays a warning on the screen and notifies via the taxpayer's email for the taxpayer to directly work at the Tax Department.
[4] processing adjusted, supplementary registration fee declaration dossiers submitted to the Tax Department, Regional Tax Department
When taxpayers directly consult the Tax Department, Regional Tax Department, the officer processing the registration fee declaration retrieves and accounts the taxpayer's submitted documents and continues following guideline section 3.1.2, point 3 of item I, Part II of Procedure 2050.
*Note:
The Tax Agency is not required to perform the step of confirming adjustment information related to the completion of the registration fee payment obligation as per the Confirmation document related to completing the registration fee payment obligation according to Procedure 2050. Taxpayers utilize the dossier code provided by the Tax Agency after processing, processing adjusted, supplementary registration fee declaration dossiers to perform other related administrative procedures.
What is the registration fee for motorcycles in Vietnam?
According to clause 4, Article 8 of Decree 10/2022/ND-CP stipulating the registration fee rate as follows:
- Motorcycles: The rate is 2%.
Specific cases:
+ Motorcycles of organizations, individuals in centrally-run cities; cities directly under the province; district-level town where the provincial People's Committee is headquartered paying the first-time registration fee at a rate of 5%.
+ For motorcycles paying the registration fee from the second time onwards, the rate is 1%. In cases where the asset owner has declared and paid a 2% registration fee for a motorcycle and then transfers it to organizations, individuals in areas regulated at point a of this item, the registration fee must be paid at a rate of 5%.
- What is the currency unit used in tax accounting in Vietnam?
- Which enterprise groups will the General Department of Taxation of Vietnam focus on inspecting and auditing in 2025?
- What are guidelines on online submission of unemployment benefits application in Vietnam in 2025? Are unemployment benefits subject to personal income tax?
- How long can the tax audit period on taxpayers’ premises in Vietnam be extended for complex matters?
- From January 1, 2025, which entities are exempted from ferry service fees from the state budget in Vietnam?
- How to determine VAT applicable to ships sold to foreign organizations in Vietnam?
- What is the maximum penalty for late submission of tax declaration dossiers in Vietnam?
- What is the duty-free allowance on gifts given for humanitarian in Vietnam?
- Are votive papers subject to excise tax up to 70% in Vietnam?
- Shall enterprises use invoices during suspension of operations in Vietnam?